Sponsored
    Follow Us:

high court judgments

Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.

Latest Articles


GST में Voluntary Payment या Coercion? Karnataka HC का फैसला

Goods and Services Tax : Karnataka HC ने DGGI की ₹2.5 करोड़ की वसूली को अवैध ठहराया। जान...

March 11, 2025 471 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 9th March 2025

CA, CS, CMA : Key tax & legal updates from 3rd-9th Mar 2025: Income tax exemptions, GST rulings, RBI liquidity measures, IBC cases, and Supreme ...

March 10, 2025 3327 Views 0 comment Print

Top 5 Income Tax Rulings of February 2025

Income Tax : Explore February 2025's key income tax rulings covering issues like R&D deductions, secondment taxability, trust exemptions, and d...

March 8, 2025 1095 Views 0 comment Print

GST Case Law Compendium- February 2025 Edition

Goods and Services Tax : February 2025 GST Case Law Compendium covers significant High Court and Supreme Court judgments on key GST issues. Orders issued u...

March 6, 2025 11349 Views 1 comment Print

Landmark Civil Cases in India: Key Judgments & Impact

Corporate Law : Explore key landmark civil cases in India, including their legal impact on constitutional rights, reservations, governance, and wo...

March 5, 2025 798 Views 0 comment Print


Latest News


Latest Case Law Related to IBC 2016: October to December 2024

Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...

February 13, 2025 489 Views 0 comment Print

Latest Case Law Related to IBC – April to June 2024

Corporate Law : SC rules on Special Court jurisdiction; NCLAT redefines financial debt; HC upholds IBBI regulations and addresses various insolven...

August 14, 2024 774 Views 0 comment Print

GST payable on interest component of EMI of Credit Card loan: Calcutta HC

Goods and Services Tax : HIGH COURT OF CALCUTTA: Ramesh Kumar Patodia v. Citi Bank [WPO NO. 547 OF 2019 JUNE 24, 2022 ] Facts: ♦ Petitioner is a holder ...

August 10, 2022 3096 Views 0 comment Print

Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court

Goods and Services Tax : CGST, Gurugram (Anti Evasion) Vs Gaurav Dhir (Chief Judicial Magistrate, District Courts, Gurugram) U/s 132(1)) r/w 132(1)(b)(C)(e...

May 25, 2022 90432 Views 0 comment Print

Delhi HC Issues Practice Directions to Dispense with Physical Signatures on Daily Court Orders

Corporate Law : In order to dispense with the physical signatures on the daily orders (which are not important/final orders and judgments) of the ...

April 29, 2022 933 Views 0 comment Print


Latest Judiciary


Reimbursement of Salaries to Seconded Employees Does Not Constitute FTS

Corporate Law : Karnataka HC upholds Flipkart's stance on TDS under Section 195, ruling seconded employees' salaries as reimbursements, not taxabl...

March 16, 2025 375 Views 0 comment Print

Section 56(2)(viib) Not Applicable to Share premium Transactions Between Holding & Wholly-Owned Subsidiary

Income Tax : Delhi High Court sets aside DRP's order in FIS Payment case, directing a fresh review under ITAT rulings on Section 56(2)(viib). K...

March 16, 2025 114 Views 0 comment Print

Non-adjudication of notice for about 15 years due to repeated placing in call book not justified

Custom Duty : Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show...

March 15, 2025 120 Views 0 comment Print

GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 360 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 564 Views 0 comment Print


Latest Notifications


Bombay High Court Enforces Video Conferencing Rules

Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...

December 19, 2024 594 Views 0 comment Print

CBDT Revises Monetary Limits for Tax Income Tax Appeals

Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...

September 17, 2024 11802 Views 0 comment Print

New Video Conferencing Protocols Issued by Delhi High Court

Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...

May 20, 2024 1215 Views 0 comment Print

Instructions for AO after Adverse observations of Allahabad HC

Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...

August 7, 2022 12285 Views 2 comments Print

Delhi HC exempts lawyers from wearing gowns

Corporate Law : Delhi High Court has exempted the Lawyers from wearing Gowns practicing in the High Court with effect from March 2, 2022 till furt...

February 25, 2022 3267 Views 0 comment Print


SCN for Confiscation of Goods or Conveyance on Mere Suspicion Not Justified

November 6, 2020 1845 Views 0 comment Print

The issue under consideration is whether show cause notice for confiscation of goods or conveyance is justified to issue on mere suspension under GST Act?

Release Detained Vehicle & Goods After Obtaining Bond: Gujarat HC

November 6, 2020 1626 Views 0 comment Print

The instant petition is filed to seek to release of the detained goods and vehicles under Section 129(1) of the CGST Act. The court directed the respondent authority to release the vehicle and the goods after obtaining a bond of Rs.11,73,480 from the writ applicant.

GST Officials Cannot Use Physical Violence: HC

November 6, 2020 13173 Views 0 comment Print

Agarwal Foundries Private Limited Rama Towers Vs Union of India (Telangana High Court) No provision of any law is cited before us by the respondents to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties under the CGST Act, 2017. Merely […]

Bombay HC extends all interim orders till 22.12.2020

November 6, 2020 1878 Views 0 comment Print

High Court on Its Own Motion Vs State of Maharashtra (Bombay High Court) 1. Although the situation in the State of Maharashtra because of the pandemic has improved over the last few days, access to the courts of law is yet not free. To ensure that persons suffering orders of dispossession, demolition, eviction, etc., passed […]

Section 87(b)(i) not makes directors of Company, Vicariously or Jointly Liable for Dues of Company

November 6, 2020 4320 Views 0 comment Print

Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court) SECTION 87(b)(i) OF THE FINANCE ACT PROVIDES FOR A  GARNISHEE ORDER ONLY – i.e. PROVIDES FOR ATTACHMENT OF FUNDS OF AN ASSESSEE LYING WITH THIRD PARTIES. THERE IS NO PROVISION IN THE FINANCE ACT MAKING AN EX-DIRECTOR, EVEN IF […]

Revenue to establish proximate relationship between expenditure & exempt income for section 14A disallowance

November 6, 2020 1230 Views 0 comment Print

CIT Vs Sociedade De Fomento Industrial Pvt. Ltd (Bombay High Court) Here, on facts, the Tribunal noted that the AO only discussed the provisions of section 14A(l) but has not justified how the expenditure the Assessee incurred during the relevant year related to the income not forming part of its total income. The AO, according […]

Vijaya Bank can claim Section 36(1)(viii) deduction as Financial Corporation

November 6, 2020 3516 Views 0 comment Print

CIT Vs Vijaya Bank (Karnataka High Court) Learned counsel for the revenue submitted that prior to amendment with effect from 01.04.2008, benefit of Section 36(1)(viii) of the Act was not available to a Banking Company and therefore, the assessee is not entitled to claim deduction under Section 36(1)(viii) of the Act. It is further submitted […]

Addition for Cash seized during search allegedly belonging to other persons valid if Assessee not furnishes any explanation/Evidence

November 6, 2020 2082 Views 0 comment Print

Where assessee did not produce any material, despite opportunity being afforded to show that the amount seized during the search, did not belong to it but belonged to some other person as claimed by it; the addition made in the hands of the assessee on account of cash seized during the search would be sustainable.

SCN for confiscation of goods cannot be issued on mere suspicion

November 6, 2020 2715 Views 0 comment Print

HC held that the show cause notice under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated under Section 130 of the CGST Act.

Mere noticing Conveyance at Wrong Destination Can’t Said to be a Contravention of CGST Act

November 6, 2020 7977 Views 0 comment Print

The issue under consideration is whether ‘Noticing the conveyance at a wrong destination’ without anything more can be said to be a contravention of the CGST Act?

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31